Materiality assessment identifies the main issues to be disclosed in non-financial reports respond concerns of stakeholders, thus improving quality those reports. The purpose this research is understand whether there a relationship between and application standards such as Global Reporting Initiative (GRI) International Integrated Council (IIRC), well impact stakeholder engagement adoption mate...

The paper characterizes how material practice becomes a form of critique. Based on a comparison of two presumably distant objects, it delineates how engagement with materiality opposes established forms of knowledge production and representation. One object is a robotic hand, which is made of silicon, and the other object is a media art installation that transforms signals of the Earth’s magnet...

Prior research has extended Giddens' (1984) structuration theory to incorporate material agency as part of a social-technical ensemble. Yet the ways in which physicaldigital spaces contextualise interactions and structure work practices is under explored. In our study, we extend concepts of locale and regionalisation from structuration theory to IS fields of research in digitally mediated commu...

Abstract Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not is confounded by the lack of consensus on firms, as well uncertainty about enforcement disclosure regulations. Using SASB Materiality Map™ proxy for market expectations materiality, we test association between disclosing 10-Ks and firm (proxied cost equity (COE)) varies with material...

The concept of materiality, originating in the accounting domain and applied auditing domain, is an essential tool for improving audit quality. A renewed interest materiality research emerged Australia after submitting Exposure Draft no. 243 by Australian Accounting Standards Board (AASB) proposing withdrawal AASB 1031 Materiality, which became effective July 2015. purpose this paper to review ...

The study employs a qualitative approach to analyze how provincial banks define materiality, take into account stakeholders, and pinpoint material issues.. is focused on nine state banks. A case research using materiality assessment variables was adopted. sampling strategy used called targeted sampling. Data analysis techniques include data reduction, visualization, inference. Landesbank define...

In this paper, we reexamine theMovie Graph Argument, which demonstrates a basic incompatibility between computationalism and materialism. We discover that the incompatibility is only manifest in singular classical-like universes. If we accept that we live in a Multiverse, then the incompatibility goes away, but in that case another line of argument shows that with computationalism, the fundamen...